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STROUD DISTRICT COUNCIL
EXECUTIVE
28 June 2012
AGENDAITEM NO
7Report Title GENERAL FUND REVENUE OUTTURN 2011/12
Purpose of Report To present to Executive the actual outturn position against the revised revenue budget for 2011/12.
Decision(s) That Executive RESOLVES:a) that the General Fund Revenue outturn for 2011/12 be
noted;b) to approve the final list budgets to be carried forward to
2012/13 as set out in Appendix B (page 19-20);c) to approve the transfer to and from reserves for the year,
as set out in Appendix C (page 21).Consultation andFeedback
Budget holders have been consulted about the budget issues in their service areas. The feedback has been incorporated in the report to explain differences between budgets and actual income and expenditure.
Financial Implications & Risk Assessment
There are a number of variances between General Fund revenue budgets and the final outturn. The main variance concerns the repayment of the Icelandic deposits in March 2012, which have been accounted for within the General Fund.
Therefore, a net surplus after carry forwards of £2,690,600 has been achieved and will be added to the Council’s General Fund Balance. Excluding the effect of Icelandic deposits, a net surplus after carry forwards of £668,700 has been achieved.
Sandra Cowley – Head of FinanceTel: 01453 754136Email: [email protected]
Legal Implications There are no specific legal implications arising from this report.
Larissa Lowe, Principal SolicitorTel: 01453 754377Email: larissa.lowe @stroud.gov.uk
Report Author David Stanley – Accountancy ManagerTel: 01453 754100Email: [email protected]
Portfolio Holder Councillor Tom Williams, Executive Policy Lead for FinanceTel: 01453 822684Email: [email protected]
Options None. Performance Management Follow Up
The outturn position will be taken into account when the budget for 2012/13 is reviewed later in the year. Budgets will continue to be monitored on a monthly basis during 2012/13 by Budget Holders supported by Finance. Quarterly budget monitoring reports will be
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presented to Executive in September, November and February.
Background Papers/Appendices
General Fund Revenue and Capital Budget Monitoring 2011/12 (February 2012)http://www.stroud.gov.uk/info/members/cms_documentation/Ag6_GF_Rev_Bud.pdf
General Fund Revenue Estimates - Revised 2011/12 and Original 2012/13http://www.stroud.gov.uk/info/members/cms_documentation/Ag12_GF_Estimates_2012-13_final.pdf
General Fund Revenue Budget and the Medium Term Financial Plan 2011/12 to 2015/16 (December 2011)http://www.stroud.gov.uk/info/members/cms_documentation/Ag14_GenFund_MTFP.pdf
Introduction
1. The Accounts and Audit Regulations 2011 require local authorities to prepare, formally approve and publish their Final Accounts by 30 September each year. The annual audit by KPMG, the auditors appointed by the Audit Commission, will take place from July to September following the certification of the Statement of Accounts by the Section 151 officer on 30 June 2012.
2. The report provides the final monitoring position for the financial year. The purpose of this report is to provide Members with an overview of performance against the General Fund revenue budget for 2011/12. The table below summarises the outturn position compared with the revised budget.
General Fund Revenue Budget
3. The net General Fund Revenue budget for 2011/12, approved by council in February 2011, was £13,676,700. Council approved the General Fund revised estimates in January 2012, and so the latest budget for the year is now £13,903,500. Table 1 below provides a reconciliation of the Latest Budget movements.
Table 1 – Budget Movements since 01 April 2011
Latest Budget Reconciliation Budget (£)Original Budget as per MTFP 13,676,700Add: Carry Forward Budgets (Cabinet 21/07/2011) 311,400Less: Efficiency Savings identified in March Report (Cabinet 10/03/2011) (180,100)Less: Minimum Revenue Provision (MRP) not required (40,000)Add: Revised budget changes (Council 26/01/2012) 135,500Latest Budget as at 31 December 2011 13,903,500
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4. The final outturn position takes into account the repayment of the majority of the council’s investments in the Icelandic bank Glitnir. The council received £2,506,900 on 16 March 2012. After accounting for impairment in accordance with CIPFA’s LAAP Bulletin 82 (Update 6, May 2012) income of £2,292,600 was credited to the General Fund. A further £570,500 is held in an Escrow account in Iceland pending release in accordance with Icelandic capital control laws. Whilst the council expects to receive repayment of the remaining balance in full, it is prudent financial management to set aside 50% of the Escrow balance to cover against risk associated with foreign exchange fluctuations and Icelandic capital controls.
5. The final outturn position at 31 March 2012 was £11,251,000 against the latest budget, resulting in a net underspend of £2,652,500 (19.08%) – an increase of £1,769,100 since that last reported to Cabinet in February (as summarised in Table 2). At the time the revised budget was set, it was anticipated that there would be a transfer to General Fund balances of £333,000, based on budgeted expenditure of £13,903,500 against total funding of £14,237,000. However, the improved position at outturn now means that there is a General Fund surplus of £2,986,100.
Table 2 – Outturn Variance movement since 31 December 2011 (February Cabinet Report)
Service AreaLatest
Budget (£)Final
Outturn (£)Budget
Variation (£)Previous
Variation (£)Movement in Variation (£)
Central Services to the Public 1,231,400 1,024,519 (206,881) (147,720) (59,161)Corporate and Democratic Core 577,500 527,185 (50,315) (39,670) (10,645)Cultural and Related Services 2,351,200 2,337,512 (13,688) 259,064 (272,752)Environmental and Regulatory Services 4,566,400 4,318,887 (247,513) (285,988) 38,475Housing General Fund 738,800 515,672 (223,128) (202,059) (21,069)Highways and Transport (317,200) (337,336) (20,136) (40,320) 20,184Non Distributed Costs (97,200) (110,269) (13,069) 50,000 (63,069)Planning Services 1,188,800 1,070,238 (118,562) (89,300) (29,262)Recharged Services 4,467,500 4,474,115 6,615 (91,923) 98,538Support Service Charges (883,100) (945,788) (62,688) 0 (62,688)Subtotal Service Revenue Expenditure 13,824,100 12,874,733 (949,367) (587,916) (361,451)Central Items 79,400 383,626 304,226 (295,434) 599,660Exceptional Item - Iceland 0 (2,007,314) (2,007,314) 0 (2,007,314)GENERAL FUND EXPENDITURE 13,903,500 11,251,046 (2,652,454) (883,350) (1,769,105)Total Funding (14,237,100) (14,237,164) (64) 0 (64)NET GENERAL FUND OUTTURN (333,600) (2,986,118) (2,652,518) (883,350) (1,769,169)Carry Forward Requests 0 295,500 295,500 287,000 8,500NET GENERAL FUND SURPLUS (333,600) (2,690,618) (2,357,018) (596,350) (1,760,669)
6. Taking into account carry forwards of £295,500, the net surplus on the General Fund is £2,690,600. The carry forwards are summarised below, with further details in Appendix B.
£287,000 provisional Carry Forwards approved by Cabinet in February 2012 (revised down to £250,800 to take into account final outturn balances)
£44,700 of new carry forward requests that require Executive approval
The net surplus of £2,690,600 is calculated after the transfer of the 2011/12 New Homes Bonus (£349,600) to the Economic Development Reserve. The net surplus can be largely attributed to the following major variances:
Icelandic deposits credited to the General Fund of £2,007,300
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Salary & Salary related savings of £500,000. These are mainly attributable to one-off savings arising from short-term vacancies and natural delays in recruitment, with further on-going savings that will be reviewed in 2012/13.
Council Tax Benefit and Housing Benefit Payments – improved benefit overpayment recovery performance which has delivered a combined saving of £153,000
Income from fees and charges was £130,000 above the budgeted income target. This is mainly due to Refuse Collection and Recycling improved market conditions for the sale of recycled materials which generated additional income of £80,000
7. Table 3 shows the outturn position for the General Fund in more detail, with the full breakdown of Service Revenue Expenditure variations shown in Appendix A. Detailed explanations for variances +/- £10,000 can be found in paragraphs 12-22.
8. The outturn for service revenue expenditure budgets is stated before the net £148,000 transfers from reserves. Appendix C provides details of the movements to and from earmarked reserves in 2011/12. A net transfer from reserves of £138,400 was approved by Cabinet in February 2012. Taking into account final outturn balances, this has now been revised to a net transfer to reserves of £721,700. A further transfer to/from is proposed, which includes:
Reduction in the net transfer from reserves previously agreed by cabinet of £254,500
New Homes Bonus - £349,600 transfer to the Economic Development reserve Legal Counsel – £20,300 transfer from the reserve to funded legal counsel advice
costs incurred in 2011/12 Legal Counsel Reserve – Additional £30,000 transfer to the reserve to provide
adequate resources in future years Stratford Park Leisure Centre Sinking Fund – Additional £40,000 transfer to the
reserve to provide adequate funding for works arising from the condition survey ICT Reserve – £73,000 transferred from the reserve to fund Server replacement
and ICT equipment in the Council Chamber ICT Reserve – £50,000 additional transfer to the reserve from PC Replacement to
ensure funding is available for the ICT equipment refresh plan Invest to Save Reserve – £29,000 funding for Office Moves during 2011/12 CCTV Reserve – net transfer from reserve of £4,350 Building Maintenance Reserve – transfer from reserve of £8,700 Risk Management/Insurance Reserve – transfer from reserve of £15,400 Unapplied Revenue Grants – Transfer of £30,000 Preventing Repossessions
2011/12 grant to the Unapplied Revenue Grants reserve. The transfer of this balance to the reserve is in accordance with the year end IFRS accounting rules published by CIPFA.
9. The outturn is also stated after additional contribution of £30,000 has been made to the provision for bad and doubtful debts. Whilst the council collects the vast majority of fees and charges within 30 days of the invoice date, the addition to the provision ensures there is adequate cover for any bad debts arising during 2012/13.
10. Appendix D shows the final position against the £571,100 of budget and efficiency savings included in the 2011/12 base budget. Whilst it was anticipated that these savings would be delivered in full during the course of the financial year, it is recommended practice by both internal and external audit that we monitor and report on progress during the year. This approach also helps identify any potential budgetary pressures for the 2012/13 Medium Term Financial Plan (MTFP).
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11. Due to the volume of information contained in the report, it would be helpful where members have questions on matters of detail if they could be referred to the report author or the appropriate service manager before the meeting
Table 3 – General Fund Final Outturn
General Fund Revenue Account:Outturn Forecast against Latest Budget
Para Refs
Latest Budget (£)
Final Outturn (£)
Budget Variation (£)
Previous Variation
(£)
Movement in Variation
(£)
SERVICE REVENUE EXPENDITURECentral Services to the Public 12 1,231,400 1,024,519 (206,881) (147,720) (59,161)Corporate and Democratic Core 13 577,500 527,185 (50,315) (39,670) (10,645)Cultural and Related Services 14 2,351,200 2,337,512 (13,688) 259,064 (272,752)Environmental and Regulatory Services 15 4,566,400 4,318,887 (247,513) (285,988) 38,475Housing General Fund 16 738,800 515,672 (223,128) (202,059) (21,069)Highways and Transport 17 (317,200) (337,336) (20,136) (40,320) 20,184Non Distributed Costs 18 (97,200) (110,269) (13,069) 50,000 (63,069)Planning Services 19 1,188,800 1,070,238 (118,562) (89,300) (29,262)Recharged Services 20 4,467,500 4,474,115 6,615 (91,923) 98,538Support Service Charges (883,100) (945,788) (62,688) 0 (62,688)Subtotal SERVICE REVENUE EXPENDITURE 13,824,100 12,874,733 (949,367) (587,916) (361,451)
CENTRAL ITEMSService Expenditure adjustmentsTransfers to/from Pension Reserve (14,000) (14,000) 0 0 0Transfers to/from Other Reserves 21 255,000 721,749 466,749 (116,584) 583,333Service Changes 21 150,000 0 (150,000) (150,000) 0General Contingency 21 50,000 30,000 (20,000) (30,000) 10,000Subtotal Service Expenditure adjustments 441,000 737,749 296,749 (296,584) 593,333
Other Operating Income & ExpenditureDrainage Board 90,000 91,147 1,147 1,150 (3)Interest & Investment Income (135,000) (135,455) (455) 0 (455)Exceptional Item - Icelandic Deposits 22 0 (2,007,314) (2,007,314) 0 (2,007,314)Other accounting adjustments (316,600) (309,815) 6,785 0 6,785Subtotal Other Operating Income & Expenditure (361,600) (2,361,436) (1,999,836) 1,150 (2,000,986)
Subtotal CENTRAL ITEMS 79,400 (1,623,688) (1,703,088) (295,434) (1,407,654)
NET GENERAL FUND EXPENDITURE 13,903,500 11,251,046 (2,652,454) (883,350) (1,769,105)
FUNDINGPrecept on Collection Fund (8,079,000) (8,078,993) 7 0 7Government Revenue Support / Business Rates (5,485,400) (5,485,451) (51) 0 (51)Council Tax Freeze Grant/New Homes Bonus (551,600) (551,611) (11) 0 (11)Collection Fund surplus/deficit (121,100) (121,109) (9) 0 (9)Subtotal FUNDING (14,237,100) (14,237,164) (64) 0 (64)
NET GENERAL FUND OUTTURN Surplus/(Deficit) (333,600) (2,986,118) (2,652,518) (883,350) (1,769,169)
Less: Budget c/f 0 295,500 295,500 287,000 8,500
GENERAL FUND Surplus/(Deficit) after c/f (333,600) (2,690,618) (2,357,018) (596,350) (1,760,669)
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12. Central Services to the Public – £206,900 underspend (or 16.85%)
12.1 Council Tax Benefit – £56,400 additional income(Joanne Jordan xtn 4005), [email protected]
Council Tax and Housing Benefits have delivered an improved performance on benefit recovery during the year and was previously reported within the Housing (a full explanation can be found at paragraph 15.3). The saving reported here represents the council tax benefit element.
12.2 Electoral Services – £10,800 underspend(Allison Sharpe xtn 4272), [email protected]
As previously reported in February, the underspend has arisen largely due to a restructure with the Elections and Democratic Services, this budget will be adjusted accordingly in the next financial year. In addition, the claim in respect of the Rreferendum election accounts has been approved by the Elections Claims Unit (ECU).
12.3 Grants – £66,300 underspend (£67,900 carry forward)(Phil Sullivan xtn 4280), [email protected]
As previously reported in February and shown in Table 3 of this report, there is a request to carry forward the unapplied balances on Community Transport, Gloucestershire Integrated Youth Officer, and Commissioning Youth Provision budgets which come under the wider Grants budget head. These budgets have been externally funded, and the funding will be carried forward and utilised in 2012/13.
12.4 Land Charges – £5,800 underspend (New)(Nick Watkins xtn 4250), [email protected]
2011/12 saw an increase in income over and above the predicted level. This can be attributed to an increase in the standard and non-standard searches received. This increase was in part related to the ending of our direct involvement with the provision of data for personal searches.
12.5 Local Tax Collection – £50,700 underspend(Joanne Jordan xtn 4005), [email protected]
As previously reported in February, The variation on Local Tax collection is due to an underspend on the Council Tax staffing budget. The Revenues & Benefits Team are charged to a number of different areas based on their pattern of work (e.g. Council Tax, Council Tax Benefit Administration, Housing Benefit Administration, Business Rate Collection). The budget will be reviewed in 2012/13 to ensure budget is allocated on the same basis as the projected pattern of work across all the Revenues & Benefits teams.
12.6 Miscellaneous Items CSP – £16,800 underspend (£13,200 carry forward)(Joanne Jordan xtn 4005), [email protected]
As previously reported in February, the underspend relates to the Total Place project for with Older People, which is externally funded by Gloucestershire County Council. Therefore, a carry forward of the balance remaining of £13,200 is requested.
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13. Corporate & Democratic Core – £50,300 underspend (or 8.72%)
13.1 Corporate Management – £25,700 underspend (£19,000 carry forward)(Joanne Jordan xtn 4005/Sandra Cowley xtn 4136), [email protected] / sandra.cowley@stroud . gov.uk
A carry forward of £19,000 in respect of the Systems Thinking budget was approved by Cabinet in February.
13.2 Democratic Representation & Management – £24,600 underspend(Nick Watkins xtn 4250/Sandra Cowley xtn 4136), [email protected] / [email protected]
As previously reported in February, there is a £15,000 underspend on the Members Allowances budget. In the main, this underspend relates to a change in the Members Expenses scheme whereby members claim for a contribution towards the purchase of new IT hardware. When the scheme was changed the adequate budget provision was made to cover for the majority of members claiming in the initial years. However, the budget has not been fully spent over the last 2 years of the revised scheme and will be adjusted in 2012/13.
The remaining part of the underspend is due to a reduced level of expenditure in Democratic Services (£9,100 underspend) and Twinning Expenses (£4,000 underspend). This was offset by the Membership Subscriptions saving not being achieved as subscription to South West and LGIU subscription were renewed (£3,800 overspend).
14. Cultural and Related Services – £13,700 underspend (or 0.58%)
14.1 Dursley Pool & Sports Centre – £49,000 underspend(Angela Gillingham tel 540995), [email protected]
As previously reported in February, the majority of this underspend relates to various vacant posts within Dursley Pool and Sports Centre, these posts include Lifeguards, Sports Centre Wardens and Swim Teachers. The posts have been vacant for the financial year as it has been difficult to recruit staff to contracted posts and has resulted in the posts being covered by casual staff. As such, further efficiency savings on staffing were delivered in 2011/12 and it is expected that this will continue in 2012/13 with the potential for on-going efficiency savings.
The underspend is reported net of a £10,000 Revenue Contribution to Capital for Building Maintenance works carried out at Dursley Pool during 2011/12.
14.2 Sports Development – £16,700 planned underspend (£11,600 carry forward)(Jane Bullows xtn 4322), [email protected]
As previously reported in February, an underspend of £16,600 was anticipated on budgets for the GP Referral Co-ordinator role and ACE Co-ordinator role. As both these roles are financed from external funding, a carry forward will be requested to enable these services to be delivered in 2012/13.
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14.3 Stratford Park Grounds Maintenance – £15,700 overspend(Carlos Novoth xtn 4406), [email protected]
The overspend on Stratford Park Grounds Maintenance is stated before a contribution of £6,200 is made from the Insurance/Risk Management reserve in relation to an insurance claim against Stratford Park.
The remaining overspend of £9,500 is due to increased expenditure of a higher than usual number of necessary tree works.
14.4 Stratford Park Leisure Centre – £59,300 additional expenditure(Mike Hammond tel 4447), [email protected]
As previously reported in February, additional revenue expenditure of £98,000 has been incurred as a result of the condition survey and part of this is to be funded from the Stratford Park Leisure Centre Sinking Fund. A full breakdown of both the revenue and capital expenditure funded from the Stratford Park Leisure Centre sinking fund and other funding sources is available.
14.5 Subscription Rooms – £16,000 underspend(Paul Mclaughlin tel 760991), [email protected]
Due to the Arts Centre Manager post being vacant for most of the financial year this has led to an underspend of £13,000 on salaries. In addition to this, Subscription Rooms Promotions achieved increased income of £15,300 due to the success of events being held.
The Subscription Rooms, Bar incurred an overspend of £14,700. This overspend mainly relates to an underachievement of income. Although events were successful they were not the type of that fully utilised the bar.
14.6 Other budget variance below +/- £10k – £7,000 underspendAs shown on Appendix A
15. Environmental and Regulatory Services – £247,500 underspend (or 5.42%)
15.1 Careline Service – £14,500 overspend(Phil Sullivan xtn 4280), [email protected]
This overspend is mainly in relation to an income shortfall. In previous years the income budget for the Careline Service has been set high and this is no longer achievable due to a reduced take up of the service. The income budget will therefore be revised in the 2012/13 budgets.
15.2 Dog Warden Service – £16,200 saving(Jon Beckett xtn 4443), [email protected]
As previously reported in February, There is an in-year saving on the Dog Warden Post currently advertised but not likely to be filled until April 2012.
15.3 Environmental Services – £20,500 saving(Jon Beckett xtn 4443), [email protected]
As previously reported in February, as part of a workforce planning initiative, the Business Support Officer post is currently being filled by an NVQ Student, which has resulted in a
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planned underspend. The effectiveness of this approach will be reviewed at end of the contract term.
15.4 Food Safety – £13,300 saving(Jon Beckett xtn 4443), [email protected]
As previously reported in February, this underspend has arisen due to the retirement of the Food Safety Officer earlier in the year. The post has remained vacant resulting in a part-year saving, with a new appointment made in August 2011.
15.5 Public Health – £64,300 underspend (carry forward)(Jon Beckett xtn 4443), [email protected]
As previously reported in February, the underspend relates to individual property flood protection grants where the work has not been completed and the grants not yet claimed. The funding for these works has been provided by the Environment Agency and Gloucestershire County Council. (£30,000).
Additional funding was provided at year end by Gloucestershire County Council for a Flood Risk Asset Survey to be carried out in 2012/13 (£5,000).
Further funding also received at year end by the Environment Agency for further flood alleviation scheme works to be undertaken in 2012/13 (£14,000).
Information concerning these amounts had not been available at the time of the last outurn projection, thus creating an additional amount to carry forward.
15.6 Health & Safety – £12,500 underspend(Jon Beckett xtn 4443), [email protected]
Budget saving for 2011/12 due to Health and Safety Officer post not recruited until August 2012. Additional saving due to student Bursary post not filled in this financial year as an internal member of staff is undertaking the MSC in Environmental Health.
15.7 Neighbourhood Wardens – £15,100 saving(Phil Sullivan xtn 4280), [email protected]
As previously reported in February, there is an underspend in 2011/12 due to staff-related savings being initially held back to offset against any potential loss of income from Parish Councils. However this income has been received for the year and an additional contribution to resulting in the budget being £15,000 underspent.
15.8 Pest Control – £14,500 underspend(Jon Beckett xtn 4443), [email protected]
This underspend has arisen due to additional seasonal Income received from Pest Control Fees.
15.9 Refuse Collection – £10,700 underspend(Carlos Novoth xtn 4406), [email protected]
As previously reported in February, an underspend of £10,700 has arisen within the Public Space service during the financial year.
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15.10Recycling/Multi-Bank Site/Kerbside – £91,800 net additional income(Carlos Novoth xtn 4406), [email protected]
As previously reported in February, there is an income surplus as a result of the continued improved market conditions for sale of recyclate. This net income surplus has increased significantly since the November Cabinet report from £40,000 to £91,800.
15.11Other budget variance below +/- £10k – £3,100 underspendAs shown on Appendix A
16. Housing General Fund – £223,100 underspend (or 30.20%)
16.1 Energy Efficiency – £35,300 underspend(Jon Beckett xtn 4443), [email protected]
As previously reported in February, this underspend relates to the vacant Energy Officer, post not filled until September 2011 and reduction in hours of the Housing Renewal Manager. Additional savings have been identified over a number of supplies and services areas.
16.2 GF Contribution to Grassed Areas – £20,500 overspend(David Stanley xtn 4100), [email protected]
Additional tree works were carried out during the year which has led to an increasedcontribution to the Housing Revenue Account (HRA).
16.3 Housing Benefit Payments – £97,400 additional income(Simon Killen xtn 4013), [email protected]
The final outturn position on Council Tax and Housing Benefit payments has generated additional income of £229,000. This increase stems from the data matching exercise carried out in 2011. As benefit recovery of this nature falls outside the benefit subsidy, Stroud District Council is able to retain the full amount. An increase in the bad debt provision of £75,000 was made from this additional income to provide against future non-payments. Therefore the net additional income at year end was £153,000 of which £97,000 is attributable to Housing Benefit and £56,000 to Council Tax Benefit.
At the end of the financial year, the recovery team reported a £101,600 (17.13%) increase in collection of overpaid benefits compared to 2010/11. The total debt identified was also showing an increase of £72,000 (9.30%) compared to 2010/11.
16.4 Homelessness – £90,400 balance remaining (£53,500 carry forward)(Sue Leighton-Boyce xtn 4406), [email protected]
The balance remaining on Homelessness Prevention was reported to Cabinet in February, and this has now increased by a further £30,400 owing to the late receipt of the Preventing Repossessions grant from government in March 2012. There are 4 elements to the balance remaining on Homelessness.
Firstly, there is a budget of £36,000 for the Homelessness Prevention Loan Fund, which is used to make loans to individuals to prevent them from becoming homeless. This operates as a loan account with repayments recovered by Direct Debit or Housing Benefit. This was a one off government grant to fund prevention loans and is carried forward each year.
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Secondly, there is a projected balance remaining of £17,500 on the overall Homelessness Prevention Fund due to change in working practices. This has resulted in increase in costs recovered and more but smaller grants being used. The impact of lower Local Housing Allowance rates has resulted in fewer affordable properties. This balance will be carried forward into 2012/13.
Thirdly, the £30,000 Preventing Repossessions Government Grant was paid to local authorities in March 2012 and as a result it was not possible to spend this in 2011/12. Therefore, this will be transferred to the Unapplied Revenue Grants reserve, in accordance with the IFRS accounting rules.
Finally, there is a £6,900 underspend on other homelessness budgets such as staffing costs, removal expenses, Bed & Breakfast accommodation and other non-pay costs.
16.5 Private Housing – £18,400 underspend(Jon Beckett xtn 4443), [email protected]
As previously reported in February, The underspend mainly relates to staff cost savings as a result of a member of staff who left part way through the year not being replaced as a result of workforce planning, together with a reduction in working hours of the Housing Renewal Manager.
16.6 Other budget variance below +/- £10k – £2,100 underspendAs shown on Appendix A
17. Highways and Transport – £20,100 underspend (or 6.34%)
17.1 Car Parks – £13,500 additional income(Alison Fisk xtn 4430), [email protected]
In the February we reported that the car park income forecast was likely to be £47,000 more than the original budget and the outturn forecast for Season ticket income remained £22,000 below budget giving a net effect of £25,000. Taking into account the payment for the rental of Cheapside Car Park of £11,500 (which is calculated against ticket sales), the overall position is a net income surplus of £13,500.
17.2 Car Parking Enforcement – £19,300 additional income(Phil Sullivan xtn 4280), [email protected]
As previously reported in February, there is £19,300 of additional income for Car Parking Enforcement. This represents an improved year end position over that reported to Cabinet in February of £15,000.
17.3 Other budget variance below +/- £10k – £12,700 overspendAs shown on Appendix A
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18. Non Distributed Costs – £13,100 underspend (or 13.45%)
18.1 Miscellaneous Items – £24,800 underspend(Sandra Cowley xtn 4136), [email protected]
As previously reported in February, this budget includes provisions for savings and income losses. The budget is not to be spent or realised as income but is used to offset savings or income losses that are likely to happen over a number of service areas.
A provision of £100,000 is made for salary savings that arise each year as a result of staff turnover. The amount set aside for this purpose offsets some of the salary savings identified in this report. Separate provision was made this year for the impact on our income from fees and charges as a result the current economic climate. £50,000 was set aside to offset losses in income such as those identified in paragraphs 18.2 and 18.6 below.
In addition, the PC replacement budget was not required in 2011/12 and it is proposed that the balance of £50,000 is transferred to the ICT reserve.
18.2 Early Retirement Liabilities – £11,700 overspend(Sandra Cowley xtn 4136), [email protected]
The overspend on this budget relates to costs associated the early retirement of a member of staff during 2011/12 (in accordance with the policy set out in Section 2 of the Employee Handbook). The council does not make any budget provision for early retirements.
19. Planning Services – £118,600 net underspend (or 9.97%)
19.1 Building Control, BC Public Services, BC Public Enforcement – £52,800 underspend(Phil Skill xtn 4345), [email protected]
As previously reported in February, Building Control income was below target but offset by a corresponding reduction in staffing costs. The remainder of the underspend has been identified within a number of supplies and services budgets.
19.2 Brunel Mall – £30,900 income shortfall/overspend(Alison Fisk xtn 4430), [email protected]
As previously reported in February, there is an income shortfall on Brunel Mall. The income shortfall has increased by £5,400 over the figure reported to Cabinet in February owing to a tenant insolvency resulting in a write-off of rental income at the end of the financial year.
19.3 Development Control – £8,500 net underspend(Phil Skill xtn 4345), [email protected]
As previously reported in February, the staffing underspend on several Business Support Roles has been maintained. Planning Appeal costs for Legal Counsel advice of £51,000 and Consultant fees of £63,000 were originally indicated to be funded the Planning Appeals reserve. However, due to the staff savings and significant over achievement of income, these additional costs can now be absorbed within the Development Control budget.
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19.4 Environmental Initiatives – £43,300 underspend (£41,700 carry forward)(Barry Wyatt xtn 4210), [email protected]
There are 2 elements to the underspend on Environmental Initiatives and both are requested to be carried forward.
As previously reported to Cabinet in February 2012, there is an underspend of £16,500 on the Climate Change (Planning & Policy) budget which is used to fund the Carbon Management Programme (CMP).
Secondly, there is a balance remaining of £25,200 on the Energy Efficiency Contract with SWEA and is required to fund the final 2011/12 payment in 2012/13, although the exact amount is not known.
19.5 Head of Asset Management – £48,700 underspend(Alison Fisk xtn 4430), [email protected]
As previously reported in February, there is now a £48,600 underspend in the Head of Asset Management service due to a vacant job share post and Business Support being reviewed. An NVQ student started in post in February 2012. A new structure has been agreed and is expected to be in place during 2012/13.
19.6 Industrial Units – £70,800 income shortfall/overspend(Alison Fisk xtn 4430), [email protected]
As previously reported in February, there is an income shortfall on the Industrial Units. Although all of the industrial units are occupied and no units remain vacant, there has been extensive maintenance on some of the units that we are unable to recharge to former, existing and or new tenants, therefore expenditure has increased resulting in an increase in the income shortfall of £37,000 over that reported to Cabinet in February.
19.7 Planning Strategy – £36,700 additional expenditure(Pete Gilbert xtn 4305), [email protected]
As previously reported in February, additional expenditure of £52,700 relating to the preparation of the Core Strategy will be funded from a transfer from the Planning Strategy reserve.
19.8 Regeneration & Economic Development – £81,300 underspend(Pete Gilbert xtn 4305), [email protected]
As previously reported in February, a potential underspend of £75,000 was reported in November. A further £6,400 saving has been identified due to a non take up of a contribution towards the Apprenticeship Incentive Scheme with Stroud College. This role will still be supported in 2012/13. A range of projects receive support from this budget including The Fredericks Foundation (Business loans to small and medium sized enterprises), The Princes Trust, Vacant premises promotional leaflet and Support for business clubs.
There are 2 elements to the variation.
Firstly, there is a £44,400 variation due to reduced spend on Market Town initiatives and a number of separate small scale physical projects. Secondly, there is a £37,000 variation on Economic Development salary costs which were identified as part of the Workforce Planning savings 2011/12. It is proposed that the unspent balance at year end is
Executive Agenda Item 728 June 2012
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transferred to the Economic Development Reserve. This reserve has the potential to fund larger scale projects with a greater impact and a lasting legacy.
19.9 Strategic Head Development Services – £13,600 underspend(Barry Wyatt xtn 4210), [email protected]
£10,000 of this surplus had been put aside for additional staff costs to undertake back scanning in preparation for the Image Documentation Scanning Project within Environmental Health. This had subsequently been delayed, but proposed to start in 2012/13.
19.10Other budget variance below +/- £10k – £8,600 underspendAs shown on Appendix A
20. Recharged Services – £6,600 overspend (or 0.15%)
20.1 Building Programmes – £16,100 additional saving(Alison Fisk xtn 4430), [email protected]
As previously reported in February, the budget for Building Programmes was reduced by £40,000 in the Revised Estimates report approved by Cabinet in December 2011 due to the deletion of the vacant Building Officer post.
There is an additional saving of £16,100 due to due to a Business Support Assistant vacancy within the service; a process is underway to recruit a NVQ student. The Building Programmes budget forms part of the Asset Management service and is part of the new Asset Management service structure.
20.2 Customer Service Centre – £12,900 underspend(Shobhan Sen xtn 4700), [email protected]
As previously reported in February, the underspend on the Customer Service Centre has arisen due to a delay in appointing backfill cover for a Customer Service advisor on secondment to another part of the council (£9,300), and other non-pay budget underspends (£3,600)
20.3 Asset Management – £16,000 underspend(Alison Fisk xtn 4430), [email protected]
The underspend on Asset Management has increased from £9,500 estimated in the February Cabinet report to £16,000. The Asset Management service has and continues to utilise Agency staff within the service to cover vacancies and this accounts for £10,000 of the variance. The remaining balance of £6,000 relates to a number of non-pay budgets budgets that have not been spent during the year due to staff turnover.
20.4 Financial Services – £25,600 underspend (£20,000 carry forward)(Sandra Cowley xtn 4136), [email protected]
As previously reported in February, the underspend on Financial services relates to a delay in implementing Phase 2 of the Agresso upgrade. A carry forward of £20,000 was approved by Cabinet in February to fund the implementation of Agresso Budget Planner and Asset Manager modules.
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20.5 Modernisation & ICT – £41,300 additional expenditure (£59,500 funded from reserves, £15,000 transfer to reserves)(Nick Watkins xtn 4250), [email protected]
£59,500 of expenditure on SAN storage has been funded from the ICT reserve leaving the previously reported underspend due to the phased retirement of the Projects Manager (£15,000). It is proposed to transfer this remaining balance to ICT reserve at the end of the financial year to provide additional funding for the ICT replacement programme.
20.6 Legal Services – £37,800 income shortfall/overspend(Allison Sharpe xtn 4272), [email protected]
The November Cabinet report highlighted a £13,200 overspend on Legal Services due to the current staffing arrangements. In addition, there is a £20,000 shortfall in income as external Legal costs can be recovered when dealing with Major Planning applications. Owing to the decline in the construction of new houses with the district, the council can no longer achieve the budgeted level of income, and this will need to be reviewed in 2012/13.
20.7 Offices – £62,100 additional expenditure (£58,900 funded from reserves)(Mike Hammond xtn 4447), [email protected]
As part of an Invest to Save initiative to generate future income to the council, Office moves have taken place within Ebley Mill freeing up 2 floors of Bodley Block and part of the New Build block. The cost of the office moves and new smaller office furniture to reduce the floor space taken up by each team was £29,200 and is funded from the Invest to Save Reserve.
Additional expenditure on new projectors and associated equipment was required in the Council Chamber totalling £13,500. This has been funded from the ICT Reserve..
Finally, new franking machine was required following EU changes to how VAT is calculated on postage as the previous franking machine was not able to be updated. The cost of the franking machine was £16,200 and this additional expenditure is offset by the remaining underspend on the contingency budget.
20.8 Policy and Review – £44,500 underspend(Allison Sharpe xtn 4272), [email protected]
As previously reported in February, £14,000 of this underspend relates to part of the staff budget being retained from the previous restructure to fund ongoing regrades within the Policy and Review service. However not all the budget was required. From 2012/13 part of this budget will be vired to Human Resources to fund the 2 Trainee HR Officer posts that were created to replace the HR Officer who left in 2011.
The remainder of the underspend relates to the consultancy budget. The annual Residents & Business survey was undertaken by a different company than in previous years, at a significantly reduced cost. This has led to a saving on the consultancy budget in 2011/12.
20.9 Strategic Head Community Services – £20,500 underspend(Joanne Jordan xtn 4005), [email protected]
As previously reported in February, following recent changes to the Senior Management structure, an element of this budget will not be required in this financial year and will be reviewed again in 2012/13.
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20.10Other budget variance below +/- £10k – £1,000 overspendAs shown on Appendix A.
21. Service Expenditure Adjustments – £304,200 variance(David Stanley xtn 4100), [email protected]
As previously reported in February, There are 3 elements to this variance.
Transfers to/from Other ReservesAs highlighted in detail in paragraph 8, there is a net transfer to reserves of £721,700 – am increase of £583,300 over that approved by Cabinet in February 2012.
Service ChangesThere is a £150,000 underspend on the Services changes budget relating to Recycling (as agreed at Council in January 2007). As approved by Cabinet in February 2012, this balance will be transferred to the new Waste Management reserve to cover costs arising at the end of the Waste Management contract with Veolia in 2016 in respect of the depreciated value of the new wheeled bins.
General ContingencyIn preparing the MTFP a contingency budget of £50,000 is available each financial year to allow for some flexibility and to provide for unforeseen circumstances. £30,000 of the contingency has been used to top-up the provision for bad and doubtful debts. The balance remaining of £20,000 will offset the additional expenditure incurred on the new franking machine as reported in paragraph 20.7.
22. Exceptional Item – Icelandic Deposits – £2,007,300 variance(David Stanley xtn 4100), [email protected]
As highlighted in paragraph 4, the council received repayment of the majority of its deposits with the Icelandic bank Glitnir in March 2012. After accounting for impairment and making a further provision of £285,250 for future currency fluctuations, net income of £2,007,300 has been credited to the General Fund.
Executive Agenda Item 728 June 2012
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Appendix A – General Fund Outturn 2011/12
Service AreaPara Nos.
TOTAL Annual
Budget (£)Final
Outturn (£)
Budget Variation
(£)
Previously Reported Variation
(£)
Movement in
Variation (£)
Budget Holder
Council Tax Benefit (31,000) (87,409) (56,409) 0 (56,409) JJElectoral Services 198,600 187,807 (10,793) (40,000) 29,207 ASGrants 345,100 278,774 (66,326) (67,900) 1,574 RFLand Charges (39,700) (45,540) (5,840) 6,180 (12,020) NWLocal Tax Collection 492,400 441,676 (50,724) (24,900) (25,824) JJMiscellaneous Items CSP 266,000 249,212 (16,788) (21,100) 4,312Central Services to the Public 12 1,231,400 1,024,519 (206,881) (147,720) (59,161)
Corporate Management 99,700 73,983 (25,717) (15,750) (9,967)Democratic Representation / Management 477,800 453,202 (24,598) (23,920) (678) NWCorporate and Democratic Core 13 577,500 527,185 (50,315) (39,670) (10,645)
Arts and Culture 6,900 2,593 (4,307) (1,500) (2,807) RFDursley Pool and Sports Centre 236,000 187,036 (48,964) (26,244) (22,720) AGGreen Spaces 116,800 118,529 1,729 9,318 (7,589) CNHead of Cultural Services 84,200 85,205 1,005 13 992 RFJoint Use Sports Centres 71,200 73,304 2,104 515 1,589 MHLeisure Options Appraisal 13,300 14,847 1,547 1,628 (81) RFSports Development 127,800 111,123 (16,677) (15,050) (1,627) JBStroud District Museum 414,800 418,334 3,534 7,404 (3,870) KWStratford Park Grounds Maintenance 184,000 199,692 15,692 6,245 9,447 CNStratford Park Leisure Centre 718,600 777,888 59,288 300,493 (241,205) MHSubscription Rooms 219,400 203,336 (16,064) (9,736) (6,328) AGTourist Information Centre 91,700 88,653 (3,047) (4,139) 1,092 AGTourism 66,500 56,972 (9,528) (9,883) 355 PGCultural and Related Services 14 2,351,200 2,337,512 (13,688) 259,064 (272,752)
Community Safety 278,300 278,308 8 (15,500) 15,508 PSu Dispersed Alarm (Careline) Services (50,800) (36,320) 14,480 937 13,543 PSu Dog Warden Service 77,700 61,535 (16,165) (15,992) (173) JBe Environmental Protection 243,300 241,444 (1,856) 9,762 (11,618) JBe Environmental Services 202,900 182,439 (20,461) (18,341) (2,120) JBe Food Safety 151,100 137,766 (13,334) (10,581) (2,753) JBe Public Health 109,700 45,328 (64,372) (25,850) (38,522) JBe Health and Safety 88,900 76,437 (12,463) (9,283) (3,180) JBe Licensing (70,800) (74,295) (3,495) (4,400) 905 JBe Miscellaneous Items ENV 83,300 87,678 4,378 3,765 613Neighbourhood Wardens 218,600 203,506 (15,094) (22,000) 6,906 PSu Public Conveniences 354,900 354,508 (392) 113 (505) CNPest Control 59,800 45,350 (14,450) (9,860) (4,590) JBe Green Waste 18,200 18,127 (73) (200) 127 CNRecycling and Environmental Issues 44,200 43,771 (429) (45,100) 44,671 CNRefuse Collection 1,749,400 1,738,657 (10,743) (14,606) 3,863 CNRecycling - Multi Bank Site / Kerbside 432,700 340,874 (91,826) (109,408) 17,582 CNStreet Cleansing 575,000 573,773 (1,227) 556 (1,783) CNEnvironmental and Regulatory Services 15 4,566,400 4,318,887 (247,513) (285,988) 38,475
Energy Efficiency 75,800 40,449 (35,351) (25,314) (10,037) JBe GF Contribution to HRA (Grassed Areas) 145,100 145,100 0 0 0 CBHousing Benefit Administration 99,900 105,101 5,201 0 5,201 JJHousing Benefit Payments (76,900) (174,274) (97,374) (100,000) 2,626 JJHomelessness 175,900 85,477 (90,423) (60,000) (30,423) SLHousing Strategy 80,100 74,582 (5,518) 0 (5,518) PGMiscellaneous Items HGF 4,300 2,508 (1,792) 0 (1,792)Private Housing 234,600 216,228 (18,372) (16,745) (1,627) JBe Housing General Fund 16 738,800 495,172 (243,628) (202,059) (41,569)
Executive Agenda Item 728 June 2012 Appendix A
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Appendix A – General Fund Outturn 2011/12
Service AreaPara Nos.
TOTAL Annual
Budget (£)Final
Outturn (£)
Budget Variation
(£)
Previously Reported Variation
(£)
Movement in
Variation (£)
Budget Holder
Car Parks (355,200) (368,721) (13,521) (25,000) 11,479 AFConcessionary Fares 0 6,366 6,366 0 6,366 SCCar Parking Enforcement 48,700 29,434 (19,266) (15,100) (4,166) PSu Miscellaneous Items H&T (4,200) (4,069) 131 (220) 351Transport Initiatives (6,500) (346) 6,154 0 6,154 PGHighways and Transport 17 (317,200) (337,336) (20,136) (40,320) 20,184
Miscellaneous Items NDC (4,200) (29,004) (24,804) 50,000 (74,804) SCEarly Retirement Liabilities (93,000) (81,265) 11,735 0 11,735 SCNon Distributed Costs 18 (97,200) (110,269) (13,069) 50,000 (63,069)
Building Control (110,700) (129,741) (19,041) (1,898) (17,143) PSk Building Control Public Services 26,800 18,642 (8,158) (8,779) 621 PSk Building Regulation Enforcement 106,600 80,975 (25,625) (25,992) 367 PSk Brunel Mall (43,100) (12,205) 30,895 25,500 5,395 AFCanal Partnership 2,400 (4,502) (6,902) 0 (6,902) IEConservation 59,700 51,240 (8,460) (5,324) (3,136) PSk Development Control 275,000 266,456 (8,544) (68,831) 60,287 PSk Environmental Initiatives 74,700 31,366 (43,334) 0 (43,334) BWHead of Planning 67,100 68,418 1,318 0 1,318 PSk Head of Asset Management 134,400 85,681 (48,719) (50,000) 1,281 AFIndustrial Units (70,400) 351 70,751 33,700 37,051 AFMiscellaneous Items PS (2,000) (438) 1,562 2,500 (938)Miscellaneous Properties 48,200 51,729 3,529 11,000 (7,471) AFPlanning Strategy 253,100 289,801 36,701 72,900 (36,199) PGRegeneration, Economic & Community Dev 207,300 125,973 (81,327) (74,254) (7,073) PGStrategic Head - Development Services 118,400 104,823 (13,577) 0 (13,577) BWTrees and Landscape 41,300 41,669 369 178 191 PSk Planning Services 19 1,188,800 1,070,238 (118,562) (89,300) (29,262)
Building Programmes 77,500 61,392 (16,108) (16,500) 392 AFCashiers 48,000 50,989 2,989 0 2,989 JJChief Executive 184,600 181,876 (2,724) (1,500) (1,224) DHCommunications and Marketing 81,700 79,036 (2,664) 0 (2,664) NWCustomer Service Centre 312,300 299,434 (12,866) (10,000) (2,866) JJPublic Spaces 273,900 274,088 188 677 (489) CNAsset Management 151,200 135,196 (16,004) (9,500) (6,504) AFFacilities Management 127,800 127,503 (297) 0 (297) MHFinancial Services 840,100 814,540 (25,560) (19,400) (6,160) SCHuman Resources 295,500 299,035 3,535 0 3,535 ASModernisation and ICT 785,500 826,808 41,308 (15,000) 56,308 NWLegal Services 411,500 449,308 37,808 33,000 4,808 ASOffices 591,900 653,959 62,059 0 62,059 MHPolicy and Review 164,900 120,383 (44,517) (34,700) (9,817) ASStrategic Head - Community Services 121,100 100,566 (20,534) (19,000) (1,534) RFRecharged Services 20 4,467,500 4,474,115 6,615 (91,923) 98,538
Service Revenue Expenditure 14,707,200 13,800,022 (907,178) (587,916) (319,263)
Support Service Charges (883,100) (945,788) (62,688) 0 (62,688)
TOTAL 13,824,100 12,854,233 (969,867) (587,916) (381,951)
Executive Agenda Item 728 June 2012 Appendix A
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Appendix B – Carry Forward Requests
Budget Holder Service Area CCtr(s)
Carry Forward as agreed at Feb Cabinet
Revised Carry
Forward CommentsJane Bullows Sports Development 2059: GP Referral, 2055:
Disability13,300 11,700 Agreed Feb 2012, External Contributions supported by
spending planPhil Sullivan Grants 1306: Community Transport 9,000 9,000 Agreed Feb 2012, Revised for outturn balancePhil Sullivan Grants 1304: Gloucestershire
Intergrated Youth Offi cer10,300 10,300 Agreed Feb 2012, Revised for outturn balance
Phil Sullivan Grants 1305: Commissioning 48,600 48,600 Agreed Feb 2012, Revised for outturn balanceJoanne Jordan Miscellaneous Items 1320: Total Place - Improving
Services for Older People21,100 13,200 Agreed Feb 2012, Revised for outturn balance. External
funding from SWREIP to fund on-going support to Total Place prokect for Older People.
Joanne Jordan Corporate Management 1017: Systems Thinking 19,000 19,000 Agreed Feb 2012, Revised for outturn balance. Originally funding from SWREIP to fund business improvement. Budget will be used to create an on-going training resource for staff and members.
Jon Beckett Public Health 3081: Flood Prevention 25,900 49,000 Agreed Feb 2012, Revised for outturn balance. Part external funding to finance county-wide flood prevention projects in partnership with the Environment Agency and Gloucestershire County Council
Carlos Novoth Recycling and Environmental Issues
3106: Clinical Sharps Waste 45,100 0 Revised treatment of balance - Receipt in advance and creditor
Barry Wyatt Environmental Initiatives 4226: Energy Effi ciency 25,300 16,500 Agreed Feb 2012, Revised for outturn balance. Balance of budget to fund Carbon Management Programme projects.
Sue Leighton-Boyce Homelessness 5231: Homelessness Prevention (Loan Account)
36,000 36,000 Agreed Feb 2012, Revised for outturn balance
Sue Leighton-Boyce Homelessness 5231: Homelessness Prevention
14,000 17,500 Agreed Feb 2012, Revised for outturn balance
Executive Agenda Item 728 June 2012 Appendix B
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Appendix B – Carry Forward Requests
Budget Holder Service Area CCtr(s)
Carry Forward as agreed at Feb Cabinet
Revised Carry
Forward CommentsSandra Cowley Financial Services 1020-1029: Finance 19,400 20,000 Agreed Feb 2012, Revised for outturn balance. Consultant
Fees for Agresso Phase 2Jon Beckett Environmental Protection 3023: Contaminated Land 0 1,700 New carry forward - funding to undertake DQRA Risk
assessment for Wotton Gasworks, requireed in relation to the contaminated land assessment at the site.
Jon Beckett Energy Effi ciency 5227: Glos Landlords Expo 0 1,000 New carry forward - Funding held by SDC to fund landlord support activities across the County
Barry Wyatt Environmental Initiatives 4200: Energy Effi ciency Contract
0 25,200 New carry forward - To fund final payment for Climate Change Contract
Barry Wyatt Planning Strategy 4031: Local Plan 0 16,800 New carry forward - Balance of Local Habitat Grant287,000 295,500
Executive Agenda Item 728 June 2012 Appendix B
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Appendix C – Transfers to/(from) Earmarked Reserves
Agresso Code Earmarked Reserve
Opening Balance
01/04/112011/12
Changes
Closing Balance
31/03/12 ReasonZ9424 Climate Change Reserve (263,500) 138,681 (124,819) Funding applied to Climate Change Capital ProjectZ9417 Housing (244,000) 0 (244,000)Z9401 Capital (1,734,779) (40,705) (1,775,484) £50,000 addition to reserve as per MTFP, £9,000 applied to Capital projectsZ9402 Closed Circuit Television (60,502) 4,350 (56,152) Net transfer to revenue to fund CCTV costs incurred in 2011/12Z9419 Concessionary Fares (200,000) 200,000 0 Closure of Earmarked Reserve as per MTFPZ9421 Effi ciency / Invest to Save (200,000) 60,101 (139,899) Funding for Capital Project (Payment Kiosk), Offi ce Moves
Z9405 Information Communication Technology (276,439) 21,348 (255,091)£80,000 transfer to revenue to fund expenditure in 2011/12, £65,000 addition to reserves from underspent ICT budgets
Z9407 Legal Counsel (121,005) (39,690) (160,695) £30,000 addition to reserve as per MTFP, £30,000 on topZ9411 Pension fund (690,900) 14,000 (676,900) Net transfer to and from the Pension Reserve as detailed on the MTFPZ9412 Planning appeal costs (190,737) (225,000) (415,737) £225,000 addition to reserve as per MTFPZ9418 Planning Delivery Grant (242,079) 33,163 (208,917) Net cost of funding preparation of core strategy in 2011/12Z9422 Private Sector Housing Loans Scheme (50,000) 0 (50,000)
Z9413 Property Maintenance (608,512) (8,199) (616,711)£70,000 addition to reserve as per MTFP less funding of capital and revenue expenditure in 2011/12
Z9414 Workforce Planning (240,810) (50,000) (290,810) £50,000 addition to reserve as per MTFPZ9415 Risk Management & Insurance (119,801) 15,402 (104,400) Net funding to revenue
Z9416 Stratford Park Leisure Centre Sinking Fund (286,193) 238,357 (47,836)
£30,000 addition to reserve as per MTFP.£300,943 transfer from reserve to fund Stratford Park Leisure Centre work Cap & Rev, £40,000 top-up
Z9420 S106 Maintenance (15,124) (193,802) (208,926) Transfer of s106 from Revenue to fund ongoing commitmentsZ9427 Unapplied Revenue Grants 0 (30,000) (30,000) Preventing Reposessions Grant 2011/12 unapplied balanceZ9423 Warm & Well Grants (60,000) 0 (60,000)Z9426 Waste Management Reserve 0 (150,000) (150,000) £150,000 addition to reserve as approved by Cabinet in February 2012
Z9403 Economic Development (185,790) (331,035) (516,825)£81,000 addition due to underspend on Regeneration and Economic Development budgets, £349,635 addition to reserve of NHB, £100,000 of balance related to Littlecombe
Z9425 Littlecombe 0 (100,000) (100,000) New Earmarked Reserve - funding previously held in the Econmic Development reserveTotals (5,790,171) (443,030) (6,233,202)Less: Capital Funding Entries 264,718Net Transfers to/From Revenue (Pension) 14,000Net Transfers to/From Revenue (721,748)
Executive Agenda Item 728 June 2012 Appendix C
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Appendix C – Transfers to/(from) Earmarked Reserves
Note:
In addition to the Earmarked Reserves listed in the table, the council received £254,700 in May 2011 in relation to the LAA Performance Reward Grant 2010/11 and was allocated 70:30 between revenue and capital funding (£178,300 revenue, £76,400 capital).
To date, £22,900 of the revenue element has been allocated to fund the photovoltaic capital schemes at Dursley Pool and Stratford Park Leisure Centre (see paragraph 12, Agenda Item 5, Cabinet 8th September 2011), leaving a revenue balance of £155,400
Executive Agenda Item 728 June 2012 Appendix C
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Appendix D – Delivery of Budget & Efficiency Savings 2011/12
MTFP SavingBudgeted
SavingSaving
AchievedMTS.11.001: Charge for car park permits (3,000) -MTS.11.003: Overnight closure of MSCP (6,000) -MTS.11.004: Capitalise remaining 30% of Development Surveyor post to Canal (15,000) (15,000)MTS.11.005: Workforce planning opportunities (13,200) (13,200)MTS.11.010 & MTS.11.011: Neighbourhood Warden & Senior Neighbourhood Warden (63,400) (63,400)
MTS.11.014: Option 1 of Cabinet Report - Handing back Nailsworth, Berkeley and Wotton Pool (40,000) (40,000)MTS.11.018: Freezing of Health and Lifestyles Officer Post (38,000) (38,000)MTS.11.019: Reduction of cash collections at Joint Use Centres from fortnightly to monthly (2,100) (2,100)MTS.11.020: Dursley Pool - reduction in staffing costs (10,000) (10,000)MTS.11.021: Dursley Pool - additional income (40,000) (40,000)MTS.11.024: Cease Stroud Arts award (4,000) (4,000)MTS.11.027: Bus Passes (35,000) (35,000)MTS.11.031: Workforce planning opportunities (Environmental Health) (6,600) (6,600)MTS.11.032: Cease providing funding for Gardening Assistance scheme (28,500) (28,500)MTS.11.033: Annual Corporate Subscriptions (13,000) -MTS.11.034: Insurance (12,800) (12,800)MTS.11.035: Bank Charges (12,000) (12,000)MTS.11.036: Audit Fee (6,000) (6,000)MTS.11.037: Salary/NI/Superannuation savings (11,800) (11,800)MTS.11.038: Citrix (18,000) (18,000)MTS.11.040: Members' Laptops (7,000) (7,000)MTS.11.044: Scanning Building Control Records (3,000) (3,000)MTS.11.046: E-Consultation with Statutory Consultees and Parishes (11,000) (11,000)MTS.11.052: Reduce operating budget (116,200) (116,200)MTS.11.054: Workforce Planning opportunities (45,000) (45,000)MTS.11.055: Grants to Vol Bodies (10,500) (10,500)GRAND TOTAL (571,100) (549,100)
Comments
MTS.11.001: Paragraph 22.1 of the report highlights a decline in Season Ticket Sales. Further analysis required.MTS.11.002: Only 4 months data available, update to be provided to November Cabinet.MTS.11.033: Subscription to South West Councils reinstated in March 2011. LGUI subscription was renewed.
Further savings were achieved on Dursley Pool through a more efficient use of casual staff when covering vacant posts, as detailed in paragraph 14.1 of the report.
Executive Agenda Item 728 June 2012 Appendix D
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Appendix E – Budget Holder contact details
Officer Telephone e-mail
AF Alison Fisk Ext 4430 [email protected] AS Allison Sharpe Ext 4272 [email protected] AG Angela Gillingham Tel 540995 [email protected] BMc Brian McGough Ext 4411 [email protected] BW Barry Wyatt Ext 4210 [email protected] CB Carl Brazier Ext 4150 [email protected] CN Carlos Novoth Ext 4406 [email protected] DH David Hagg Ext 4290 [email protected] DS David Stanley Ext 4100 [email protected] IE Ian Edwards Ext 4260 [email protected] JBe Jon Beckett Ext 4443 [email protected] JBu Jane Bullows Ext 4322 [email protected] JJ Joanne Jordan Ext 4005 [email protected] KW Kevin Ward Tel 763394 [email protected] MH Mike Hammond Ext 4447 [email protected] NW Nick Watkins Ext 4250 [email protected] PG Pete Gilbert Ext 4305 [email protected] PSk Phil Skill Ext 4345 [email protected] PSt Pippa Stroud Ext 4099 [email protected] PSu Phil Sullivan Ext 4280 [email protected] RF Ray Figg Ext 4407 [email protected] SC Sandra Cowley Ext 4136 [email protected] SK Simon Killen Ext 4013 [email protected] SL Sue Leighton-Boyce Ext 4406 [email protected]
Executive Agenda Item 728 June 2012 Appendix E
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